Draft legislation

Official URL: https://assets.publishing.service.gov.uk/media/6ae097537b7111c482d80a13/Inheritance_Tax__valuation_of_settled_property_.pdf
Attached to: Inheritance Tax: preventing unintended deductions for liabilities in trust arrangements
Publisher / authority: HMRC
Type: attachment
Source: HMRC Budget 2026 tax documents (collection)
Collection heading: Other taxes and duties
Published / updated by source: 28 Oct 2026, 17:35 GMT
First seen by VERADIQ: 28 Oct 2026, 17:40 GMT

Preserved versions

Version	Captured	Reason	Type	Extraction	SHA-256
1	28 Oct 2026, 17:42 GMT	first capture	application/pdf 110.8 KB	ok:pdf	`4e0ce8ddd5edca4a0134a3aa46827d65743799fb23e7648c258c5d419a0db0d6`

Each version is an immutable copy; the SHA-256 identifies the exact bytes captured. A new version is recorded only when the content genuinely changes. The original is always at the official URL above.

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